A Claimant's Immigration Status (Info)

Claimants who are subject to immigration control are not entitled to tax credits unless

• Their partner is not subject to immigration control

Or

• The claimant or partner satisfies one of the exemptions from the general exclusion detailed in Exemptions From Immigration Control Exclusion

Claimants are 'subject to immigration control' for these purposes if

• They require permission to enter or remain in the United Kingdom ( UK) and they do not have it

• Their permission to enter or remain in the UK is subject to the condition that they do not have recourse to public funds

• Their leave to enter or remain in the UK is given as a result of a maintenance undertaking (they are sometimes known as 'sponsored immigrants'). A maintenance undertaking means a written undertaking given by another person (or persons), under the Home Office’s immigration rules, to be responsible for the maintenance and accommodation of the person in question

• Their permission to be in the UK has been extended to allow them to remain to pursue an appeal against a decision to vary, or not to vary that permission

There are special rules for couples, as follows

• Where one member of a couple is subject to immigration control and the other member is not subject to immigration control, the couple should be treated as if neither of them were subject to immigration control

• Where one member of a couple is subject to immigration control and the other member is also subject to immigration control but satisfies the conditions for one of the exemptions from the general exclusion, the couple should be treated as it they were both covered by this exemption

The immigration status of a child or qualifying young person is not relevant for tax credit eligibility purposes.